Guidance

Check what you'll need to get a legally binding decision on a commodity code

Find out what you'll need to get a legally binding decision on the commodity code to use when importing or exporting your goods.

• From: HM Revenue & Customs
• Published: 31 December 2020

A legally binding decision is a written tariff classification of your goods. It’s not a legal requirement, but it provides assurance that your goods have the correct commodity code and:

• is legally binding
• is generally valid for 3 years
• helps calculate customs duties, export refunds, licensing requirements, quotas or other restrictions in advance
• alerts you to any import or export licensing requirements or if quotas or other quantitative restrictions apply to your goods

What you’ll need

1. Get an EORI number.

2. Get a Government gateway user ID to register for an Advance Tariff Ruling decision.

3. Email the Tariff Classification Service tariff.classification@hmrc.gov.uk to get access to the European Union Gateway website for a Binding Tariff Information decision.

If you’re importing into or exporting from Great Britain

You’ll need to apply for an Advance Tariff Ruling. You can only get an advance ruling if you both:

• have an EORI number that starts with GB
• intend to import into or export from Great Britain

Apply for an Advance Tariff Ruling.

If you’re importing into or exporting from Northern Ireland or the EU

You’ll need to apply for a Binding Tariff Information decision.

Binding Tariff Information decisions can be issued by HMRC to traders or individuals that have an EORI number that starts XI for goods you’re intending to import into or export from:

• Northern Ireland
• any EU member states, if you’re established in Northern Ireland

If you’re not established in Northern Ireland and want a ruling on goods being moved in EU countries, you must apply in the country where that activity will take place.

Apply for a Binding Tariff Information decision.

Published 31 December 2020